Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Bradley T. Borden"'
Autor:
Bradley T. Borden
Publikováno v:
National Tax Journal. 71:613-634
This article uses a simple simulation to graphically present the effective tax rates at various income levels for small businesses (those with taxable income of $1,000,000 or less) under the Tax Cu...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::09578f186bc238788282b4064f1ef1d6
https://doi.org/10.17310/ntj.2018.4.02
https://doi.org/10.17310/ntj.2018.4.02
Autor:
Bradley T. Borden, Brett Freudenberg
Publikováno v:
Florida Tax Review. 23
The way jurisdictions design their tax systems for business operations can be a contentious issue, as they try to balance the competing goals of raising sufficient tax revenue without unduly inhibiting commercial investment and activities. Such tax d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7c78a8aab6e93a655ed6f54d855decc2
https://doi.org/10.5744/ftr.2020.1006
https://doi.org/10.5744/ftr.2020.1006
Autor:
Bradley T. Borden
Publikováno v:
SSRN Electronic Journal.
Anyone who is in a section 1031 exchange, could have trouble finishing such exchange due to the current situation caused by COVID-19. The IRS appears to have authority to extend the section 1031 45-day and 180-day time periods, but they haven’t don
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3cce73903d386566dd51278ac5324b5a
https://doi.org/10.2139/ssrn.3571501
https://doi.org/10.2139/ssrn.3571501
Publikováno v:
Florida Tax Review. 16
This Article examines the judicially sanctioned bifurcation of real estate developers’ gain. The Article recognizes that even though some commentators oppose granting favorable tax treatment to capital gains, the law most likely will not change. Wi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8337dd331e42cf71a2112949524fe50f
https://doi.org/10.5744/ftr.2014.1605
https://doi.org/10.5744/ftr.2014.1605
Autor:
Bradley T. Borden
Publikováno v:
Florida Tax Review. 17
Real estate investment trusts (REITs) have recently made headlines in major media outlets and have caught the attention of lawmakers and analysts because they erode the corporate tax base. REITs are not subject to the entity-level tax that typically
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4352aed14169a66a87beb245e43dee3a
https://doi.org/10.5744/ftr.2015.1007
https://doi.org/10.5744/ftr.2015.1007
Autor:
Bradley T. Borden
Taxation and Business Planning for Partnerships and LLCs, 2019-2020 Client File
Autor:
Steven Dean, Bradley T. Borden
This first edition of Federal Taxation of Corporations and Corporate Transactions provides a comprehensive examination of tax principles with a unique practice-oriented approach to help students become practice ready with skills that they have develo
Autor:
Bradley T. Borden
Publikováno v:
Controversies in Tax Law
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7d322bf696ceeeb406406ca447419c2f
https://doi.org/10.4324/9781315574110-9
https://doi.org/10.4324/9781315574110-9
Autor:
Bradley T. Borden
Publikováno v:
Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations ISBN: 9781783474400
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::149ac851e7829ed95289bd965578c5ea
https://doi.org/10.4337/9781783474400.00019
https://doi.org/10.4337/9781783474400.00019
Publikováno v:
SSRN Electronic Journal.
This article examines the alternative forms available to merging tax partnerships and reveals how the different forms can affect the tax consequences of the parties to such a transaction. In particular, the article illustrates how parties should choo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::73c7d018b95f909a83331e791086a584
https://doi.org/10.2139/ssrn.2374026
https://doi.org/10.2139/ssrn.2374026